Control interno al proceso de chatarrización de bienes muebles en la Municipalidad de Manta

This study evaluates the vehicle scrapping process in the Municipality of Manta, Ecuador, with the purpose of analyzing weaknesses in the implementation of internal control, enforcement of current regulations, and institutional management of obsolete assets. The research was developed using a mixed approach, which integrated documentary analysis, semi-structured interviews, and surveys of officials from key areas. The conceptual review highlights the importance of internal control and a solid legal framework as decisive factors to ensure efficient public management. Although the country has regulations such as the Public Sector Scrapping Regulation (2025) and the Public Sector Asset Administration and Control Regulation (2018), their execution at the municipal level is restricted by the lack of regulations, absence of procedures, and limited personnel training. The results show that these deficiencies have led to an accumulation of obsolete vehicles, which impacts administrative efficiency and final disposal of assets. In conclusion, the vehicle scrapping process in the Municipality of Manta is in its initial stages, but offers opportunities for improvement through the creation of internal regulations, the definition of processes, and the incorporation of technological tools for control